A Critical Analysis of the Accounting Industry’s Voluntary Code of Conduct

The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry’s voluntary code of conduct. John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles in numerous journals including the Journal of Business Ethics, Journal of Accounting Literature, Accounting Horizons, Advances in Accounting,theFinancial Analysts Journal,and theJournal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles in the Journal of Business Ethics, Management Accounting Quarterly, and Cases from Management Accounting Practice. Darryl L. Jinkerson, Ph.D., is an assistant professor of management and chair of the Management Sciences Department at Abilene Christian University and was formerly the Director of Assessment and Measurement for Arthur Andersen.     

LDPC码在因子图上的构造及其译码

LDPC码是一种可以接近香农限的线性分组码，可通过稀疏奇偶校验矩阵来构造。也可以用因子图来构成。根据LDPC码的不同构成方法至今已提出了数种不同的译码方法。本文介绍了基于因子图的LDPC码的构造方法，分析了和一积(SPA)译码算法的基本原理，最后详细讨论了用SPA算法对LDPC码进行译码的过程。     

TDRSS接收机码分多址干扰抑制方案设计

为了在跟踪与数据中继卫星系统（TDRSS）中实现码分多址（CDMA）应用,需要完成多用户检测（MUD）及码分多址干扰（MAI）抑制。采用减性多级迭代对消算法,在数字信号处理芯片中完成信号再生、延时校正、时域相减对消,可以完成至少12通道的多用户检测,并能将多址干扰抑制至最小1 dB以内。该算法可作为通用MUD算法的有效补充,并能应用于各类非最优的CDMA系统中,具有迭代级数可选、通道扩展性强、工程实现性好的优点。     

MAP算法在Turbo码译码中的应用和研究进展

对Turbo码译码算法进行了综述,包括SOVA、MAP、LOG-MAP、MAX-LOG-MAP等算法,并对这几种算法进行了比较。同时根据近年来对Turbo码译码算法的研究,对几种新的译码算法进行了介绍和讨论。     

POCSAG码的接收与软件译码方法

本文及时追踪世界物流产业发展中出现的第四方物流现象,论述了加入WTO后中国物流产业所面临的严峻形势——跨国公司意图垄断中国的第四方物流市场,而后提出了应对策略。     

LDPC码的树图法构造

LDPC码译码采用的是BP算法,但由于回路的存在,使译码重复迭代,特别是短长度的回路使LDPC码的性能下降.为此,用树图法分析了LDPC码的回路及其特性,给出了求解回路长度和所经过节点的方法,非常适合于计算机进行求解.同时也用树图的方法来构造LDPC码,可以在树生成的过程中了解其中的回路数目及长度.     

基于生成矩阵的LDPC/Turbo码的构造及内外迭代译码新技术

美国相关公司在美国对中国维生素C生产企业提起“价格串通”的美国反托拉斯(反垄断)诉讼。这是中国企业第一次面临美国的反托拉斯诉讼的域外管辖。本文分析的案例报告主要涉及中国企业试图从程序方面即根据“国家强迫行为”理论来申请中止证据调查程序。本文在对该案归纳的基础上,还就本案可能涉及的其他问题,如对美国反托拉斯法的域外适用的抗辩理由;美国反托拉斯法上价格串通构成的要素进行了评析。此外,本案还提醒我国行业协会和企业在应对美国反倾销指控的同时,需防止被指控价格串通而触犯后果更为严厉的美国反托拉斯法。     

An investigation of restaurant food safety performance: A comparison between ethnic and nonethnic and chain and independent restaurants in Louisiana

This study examines health inspection data from casual dining restaurants and compares differences of food code violations between ethnic and nonethnic restaurants. A total of 7,415 violations were retrieved from the restaurant inspection reports of 769 restaurants. Ethnic restaurants have more violations than nonethnic restaurant in categories related to food time/temperature violations, cross contamination, and food condition/surface/labels. Nonethnic and chain restaurants had fewer behavioral violations than ethnic and independently operated restaurants. Ethnic restaurants were 1.74 times more likely than nonethnic restaurants to have critical violations. Meanwhile, independent restaurants were 1.64 times more likely than chain restaurants to have critical violations.     

集装箱信息的条码化研究

现代集装箱码头很多作业已经实现了自动化或半自动化,但码头理货和闸口工作人员仍要用无线手提终端机人工输入集装箱信息。本文研究了使用条码技术(39条码和PDF417码)对集装箱信息进行编码。运用了文本压缩技术,将包含集装箱信息的PDF417码压缩为5行二维条码。通过将集装箱信息的条码化,并借助市场上已有的无线条码数据采集器扫描条码,可以实现码头理货和闸口工作人员录入数据的自动化,降低工作强度,提高生产效率。